Which statement is not true

The primary planning analytical procedure for stockholders' equity accounts is a comparison of current year account balances with prior year account balances

The auditor will usually decide to test debt, including interest, using only substantive procedures

If the auditor wants to rely on controls for the financial statement audit, the auditor would test the operatingeffectiveness of those controls throughout the year

When planning the audit related to debt, the auditor should not have expectations as to the nature and magnitude ofany account balance changes because they might bias the outcome of the audit